Question: Which is to take precedence: the
Ḥuqúqu’lláh, the debts of the deceased or the cost of
the funeral and burial?
Answer: The funeral and burial take precedence, then
settlement of debts, then payment of Ḥuqúqu’lláh.
Should the property of the deceased prove insufficient to cover his
debts, the remainder of his estate should be distributed among these
debts in proportion to their size.
(The Kitáb-i-Aqdas: The Most Holy Book, Questions and Answers, no. 9)